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Pant Risers manufactures bands for self-dressing assistive devices for mobility-impaired individuals. Manufacturing is a one-step process where the bands are cut and sewn. This is the information related to this year's production: Units to Account For Units Materials Conversion Beginning work in process inventory 500 500 250 Started 20,500 Total units to accounted for 21,000 Ending inventory was 100% complete as to materials and 80% complete as to conversion, and the total materials cost is $57,750 and the total conversion cost is $37,168. Using the weighted-average method, what are the unit costs if the company transferred out 17,000 units? If required, round final answers to two decimal places. Cost per unit Materials 2.75 Conversion $ 1.84 Using the weighted-average method, what is the value of the inventory transferred out and the value of the ending WIP inventory? Inventory transferred out $ X Ending WIP inventory